Election day – November 8 – may still be some way off, but the buzz around the battle for the presidency is already at peak levels, largely driven by the polarising Donald Trump and his drive for the Republican presidential nomination. But while his hairdo continues to dominate the front pages, how would a Trump-inspired tax reform be received on the business pages? Amelia Schwanke analyses where each of the front-runners for the White House stand on corporate tax.
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While it’s great that the OECD is alive to multinationals’ fears of being caught in a compliance trap, the ‘common understanding’ illustrates a worrying lack of readiness
Rising demand for specialist expertise has fuelled the growth in tax partner headcounts, Cain Dwyer found; in other news, Switzerland has been urged to reconsider pillar two
Trophy assets are evolving from personal indulgences to structured investments, prompting family offices to prioritise tax efficiency, governance discipline, and cross-border compliance
Jurisdictions have moved to ensure that multinationals are not punished for late GIR filings due to a lack of available filing portals or exchange relationships
HMRC’s push for unified tax adviser registration won’t prevent every instance of improper conduct, but it is good for taxpayers and the UK’s reputation